Accretion |əˈkriʃən| the process of growth or increase, typically by the gradual accumulation of additional layers of income. Growing in size by external addition. An acquisition is considered accretive if it adds to earnings per share.  A crescendo of profits.
In corporate finance, accretive acquisitions of assets or businesses will add more value than the cost of the acquisition, either immediately or over time.  In fixed-income investments, the term refers to the increase in value attributable to interest accrued but not paid.
Example: The transaction will be immediately accretive to cash available to pay dividends.  Accretion is referred to as the increase in a company's earnings per share on a pro forma basis following the transaction.  Astronomy the coming together and cohesion of matter under the influence of gravitation to form larger bodies.
1610, "an increasing, a growing larger" (e.g. of the waxing moon), from ad- "to" + crescere "grow."  14c, "crescent of the moon" (12c., Mod.Fr. croissant), come forth, spring up, grow, thrive, swell, increase in numbers or strength, to grow, waxing moon, original sense is preserved in crescendo. 
15c, acreue, growth, increase, what has grown, accretion, accrued; accruing